Spectrum Electrics Balance Sheet

Financials in millions TWD. Fiscal year is January - December.

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	370.94	394.81	257.67	309.24	384.44	399.27
Short-Term Investments	-	-	-	-	100	100
Cash & Short-Term Investments	370.94	394.81	257.67	309.24	484.44	499.27
Cash Growth	-4.42%	53.22%	-16.68%	-36.17%	-2.97%	11.64%
Accounts Receivable	378.57	333.64	166.35	92.06	117.87	94.01
Other Receivables	72.91	2.59	15.98	1.52	2.83	1.51
Receivables	451.48	336.24	182.33	93.58	120.7	95.52
Inventory	538.62	677.88	880.84	66.45	75.69	61.51
Prepaid Expenses	11.3	5.84	28.46	7.16	14.57	8.34
Other Current Assets	51.48	26.05	50.44	10.1	7.08	13.71
Total Current Assets	1,424	1,441	1,400	486.52	702.48	678.34
Property, Plant & Equipment	1,806	611.76	656.54	45.71	60.57	19.67
Long-Term Investments	768.8	378.46	498.78	327.75	17.14	-
Goodwill	494.07	494.07	494.07	-	-	-
Other Intangible Assets	159.63	169.28	194.88	13	15.12	18
Long-Term Deferred Tax Assets	10.49	10.83	8.72	1.18	1.21	0.67
Other Long-Term Assets	194.14	203.56	188.55	12.05	11.83	8.47
Total Assets	4,856	3,309	3,441	886.2	808.35	725.14
Accounts Payable	353.35	309.42	358.26	8.08	11.7	8.25
Accrued Expenses	69.19	76.45	46.06	19.16	15.98	12.33
Short-Term Debt	690.73	282.36	663.22	-	-	-
Current Portion of Long-Term Debt	149.48	44.82	79.62	-	-	-
Current Portion of Leases	24.44	27.93	24.75	12.41	13.42	11.95
Current Income Taxes Payable	24.08	51.6	22.46	-	-	-
Current Unearned Revenue	0.81	0.04	-	0.14	0.1	0.18
Other Current Liabilities	1.46	1.85	500.86	0.49	1.14	1.76
Total Current Liabilities	1,314	794.46	1,695	40.28	42.33	34.47
Long-Term Debt	1,163	256.89	338.21	-	-	-
Long-Term Leases	12.54	30.19	45.36	30.41	42.82	2.4
Long-Term Deferred Tax Liabilities	76.88	79.21	81.63	2.79	2.66	2.61
Other Long-Term Liabilities	4.07	3.46	3.34	0.68	0.68	-
Total Liabilities	2,570	1,164	2,164	74.16	88.49	39.48
Common Stock	2,445	2,437	2,102	1,802	1,802	1,802
Additional Paid-In Capital	83.2	496.52	12.26	8.7	8.7	8.7
Retained Earnings	-399.49	-975.99	-1,167	-1,073	-1,090	-1,125
Comprehensive Income & Other	96.64	128.65	285.68	74.43	-	-
Total Common Equity	2,226	2,086	1,233	812.04	719.86	685.66
Minority Interest	61	58.11	44.92	-	-	-
Shareholders' Equity	2,287	2,145	1,278	812.04	719.86	685.66
Total Liabilities & Equity	4,856	3,309	3,441	886.2	808.35	725.14
Total Debt	2,040	642.19	1,151	42.82	56.24	14.35
Net Cash (Debt)	-1,669	-247.38	-893.49	266.42	428.2	484.92
Net Cash Growth	-	-	-	-37.78%	-11.70%	14.65%
Net Cash Per Share	-6.97	-1.14	-4.34	1.48	2.38	2.69
Filing Date Shares Outstanding	244.53	243.73	210.16	180.16	180.16	180.16
Total Common Shares Outstanding	244.53	243.73	210.16	180.16	180.16	180.16
Working Capital	110.27	646.35	-295.48	446.24	660.14	643.87
Book Value Per Share	9.10	8.56	5.87	4.51	4.00	3.81
Tangible Book Value	1,572	1,423	543.64	799.05	704.74	667.67
Tangible Book Value Per Share	6.43	5.84	2.59	4.44	3.91	3.71
Land	1,625	493.29	521.62	-	-	-
Buildings	120.43	45.49	68.59	-	-	-
Machinery	180.16	161.74	136.13	120.75	119.48	151.74

Source: S&P Global Market Intelligence. Standard template. Financial Sources.